Elaboración del estado de flujo de efectivo de la empresa Marcimex S.A. según las normas internacionales de información financieras.

Abstract

This research is related to the steps to develop the cash flow statement under international financial reporting standards and it favors us by assessing the cash movements of the company, facilitating the proportion of financial capacity that effectively income and expenditure as product of the activity carried out within a period, giving assistance for decision-making. When solving the research problem, it is necessary to have the Statement of Financial Position and the Statement of Income to identify the operation, investment and financing activities of each account through the indirect method in order to assess liquidity or solvency. The work contains a bibliography based on the perspectives of recognized authors and the corresponding conclusions determined to contribute to the readers with the information.